<?xml version="1.0" encoding="UTF-8"?>
<xsl:transform version="2.0"
                xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:xls="http://www.w3.org/1999/XSL/Transform">

    <xsl:template match="/">
        <root>
            <xsl:for-each select="/ul/li">
                <item>
                    <url>
                        <xsl:value-of select="a"/>
                    </url>
                    <title>
                        <xsl:value-of select="div"/>
                    </title>
                </item>
            </xsl:for-each>
        </root>
    </xsl:template>
</xsl:transform>